Nelson Leslie Reginald completed examinations with the Chartered Institute of Management Accountants in May 1990. He is eligible to apply for membership upon gaining the required practical experience. Reginald's examination results from November 1988, May 1989, November 1989, and May 1990 are detailed, with grades ranging from A to C. The certificates congratulate successful candidates and encourage unsuccessful candidates to try again, noting guidance available to help prepare.

1. C ml n
Trtis certifuaa confirm s tlat
NETSON LESLTE REGTNALD
comp leted tie aca m ination of
Tie Clanered Institate ofManagement ,4ccoufltants
,n
MAY 1990
an!, ybject to acquiring the requiredpractical acperience,
toill beeligible to applyforadmission to memberiip.
On belalf of tie Council
hw"u-Suretary
This certificate must not be taken to imply that the holder is a Member of the lnstitute

2. T H
I
E
N
A
C
T
A
c
H
I
N
o
A
T
A
U
TIEIRIEID
TtEt totF
E IMIE IN IT
TiAINITiS
c tnA
63 Portlond Plaa
London Wl N 4AB
TclElone : 01-637 231 I
Tela: 25816 CIilA G
Fax:01-631 5309
R
U
G
N
S
M
c
Mr.N.L.ResinaIdr
EOC I/I KotmaLe Road,
Nawa tapitiyar
Sni Lanka.
Ref. No:
Exam No:
8?L7 55X
0?6t7 403
27 January 1989
Results Letter
NOVEMBER 1 988 EXAMINATION
Dear Candidate,
I can now tell you that your results in the recent examination were as follows:
Stage(s) Result(s) Pape(s) Grade(s) awarded
PASS ACC
EC0
BSL
QUI'l
(for descriptions of the grades awarded, please see the notes overleaf.
I congratulate successful candidates, and very much hope that unsuccessful candidates will have better
results at their next sitting. The lnstitute's Examiners' Report, to be sent out at the end of March, and the
Suggested Answers both give excellent guidance.
I regret that it is not possible for the lnstitute to enter into correspondence about the above result without very
good reason. We do not re-mark scripts, but genuine enquiries will be investigated fully. Any such
correspondence should be addressed to the Director, Examinations.
Your sincerely,
It
(n .f 'll- (
B
c
A
A
/

3. T H
I
E
N
c
T
A
C
H
I
N
o
A
T
A
U
R
U
G
N
T
T
E
T
E
E
M
A
C
R
E
N
!
E
o
N
T
m
D
F
T
S
A
A
S
M
c
Mn. N. L . Regina td,
80C 1,/l Kotma te Road,
Nawa Lapitiya,
Sri Lanka.
27 July 1989.
Ref. No:
Exam No:
E2L7 56X
o25?4559
63 Portland Place
London WI N 4AB
Telqfione:01-637 231I
Tcln: 25816 CIMA G
Fax:01-631 5309
Results Letter
MAY 1989 EXAMINATION
Dear Candidate,
I can now tell you that your results in the recent examination were as follows:
Stage(s) Result(s) Grade(s) awarded
PASS
(for descriptions of the grades awarded, please see the notes overleaf.
I congratulate successful candidates, and very much hope that unsuccessful candidates will have better
results at their next sitting. The lnstitute's Examiners' Report, to be sent out at the end of September and
the Suggested Answers both give excellent guidance.
I regret that it is not possible for the lnstitute to enter into correspondence about the above result without
very good reason. We do not re-mark scripts, but genuine enquiries will be investigated fully. Any such
correspondence should be addressed to the Director, Examinations.
Yours sincerely,
lt
(n .F'll- (
Pape(s)
CAC
FAC
ITM
MGM
A
A
B
c
/

4. T H
I
E
N
c
T
A
c
H
!
N
o
A
T
A
U
R
U
G
N
T
T
E
T
E
E
M
A
C
R E
o
N
T
D
F
T
S
A
A
S
M
c
E
N
I m
Mr. N. L . Resina tdr
80C I/1 Kotma te Road,
Nawa Lapitiya,
Sri Lanka.
25 January 1 990
Ref. No:
Exam No:
82I756X
o2532s?3
63 Ponland Place
Lotdon WIN 4AB
Tclqlone : 0l -637 231 I
Tela: 25816 CI4|IA G
Fax:01-631 5309
Resulx Leter
NOVEMBER 1 989 EXAMINATION
Dear Candidate,
I can now tell you that your results in the recent examination were as follows:
Stage(s)
3
Result(s)
PASS
Pape(s)
MAT
AFA
c0L
TAX
Grade(s) awarded
B
A
A
A
(for descriptions of the grades awarded, please see the notes overleaf ).
I congratulate successful candidates, and very much hope that unsuccessful candidates will have better
results at their next sitting. The lnstitute's Examiners' Report, to be sent out at the end of March and
the Suggested Answers both give excellent guidance.
I regret that it is not possible for the lnstitute to enter into correspondence about the above result without very
good reason. Any such correspondence should be addressed to the Director, Examinations.
However, you are strongly advised to read the February 1990 issue of "CIMA Student" before doing so.
We do not re-mark scripts under any circumstances.
Yours sincerely,
t
(n .f 'll- (

5. T H
I
E
N
C
T
A
c
H
I
N
o
A
T
A
U
R
U
tf
N
T
T
E
T
E
E
M
A
c
R E
o
N
T
m
D
F
T
D
A
A
S
M
c
E
N
I
I'lr. N. L . Regina Id,
EOC l/1 Kotma te Road,
Nawa tapitiya,
Sri Lanka.
26 July 1990
Results Letter
MAY 1990 EXAMINATION
Dear Candidate,
I can now tell you that your results in
Ref. No:
Exam No:
E2t7 56X
02643695
63 Ponland Ploce
London WIN 4AB
Tcleplou: 071-637 231 I
Tela: 25816 CIlllA G
Fax:071-631 5309
the recent examination were as follows:
Stage(s) Result(s)
4 PASS
Paper(s) Grade(s)awarded
(for descriptions of the grades awarded, please See the nOtes overleaf ).
I congratulate successful candidates, and very much hope that unsuccessful candidates will have better
results at their next sitting. The lnstitute's Examiners' Report, to be sent out at the end of September and
the Suggested Answers both give excellent guidance.
I regret that it is not possible for the lnstitute to enter into correspondence about the above result without very
good reason. Any such correspondence should be addressed to the Director, Examinations. However,
you are strongly advised to talk to your tutor and to examine the above menlioned sources oi guidance
before you pu1
-pen
to paper. You may also find articles in previous isques of "Management Ac-counting" and
"CIMA Student" to be of use, especially the article on page 10 of the February 1990 issue of "CIMA Student".
We do not re-mark scripts under any circumstances.
Yours sincerely,
MDM
MCA
MSP
MFM
c
B
B
B
t
(n .F'll- (

6. 2.
NQTES ON RESULTS
1. The entry in the "RESULr" column of the letter shows, for the stage or stages for which you were enlered,
whether you have passed, failed or been referred. lf you have been referred, the rleferred subject is that
which has been given the lowest grade (D, E or F).
The following are the descriptions of the grades awarded:
A Well above pass standard.
B Pass standard.
C Below pass standard, but acceptable in a result where the aggregate has been reached for the overall
result tb be declared a pass. lf the aggregate has not been reached, an overall fail is recorded.
Below pass standard, in descending order of performance.
No script submitted.
Each grade covers a range of marks, as shown below. ln order to pass a stage, it is necessary (a) to satisfy
the examiners in each paper and (b) to reach an aggregate mark for the stage as h whole or for the group of
papers sat within a stage, as appropriate.
A 65 marks and over. i
B 52-64 marks. i
C 42-51marks.
D 37-41marks.
E 31-36 marks. u
F 30 marks and below
The aggregate mark can be obtained with several combinations of grade, and a result which includes one or
lf only one paper is being sat, a minimum grade B must be obtained for a pass.
4. Some candidates who have marginally failed in a paper have been referred in that paper, because they
have obtaiped:
(a) a minimum mark of 30 in the referred paper, and
(b) the aggregate mark for that stage or group of papers.
lf, on sitting the referred paper, candidates obtain pass standard, they are awarded a pass in the stage
concerned and their names are included in the pass list. A referral may be sat up to fouf times in the two
years following its award. At the finhl attempt, if candidates fail to obtain pass standard they are required to
sit the whole stage again as if they had not been referred (less, of course, any exempted papers).
Referred candidates who prefer to resit the stage as if they had not been referred may, on application to the
Examinations Department of the Institute, waive the right to the referral. Once the waiver has been
exercised, the original referral cannot be reclaimed. A form will be sent out, for return at the latest by the late
entry deadline for the next examination you wish to enter.
lf your result does not state that you have been referred, you have not been referfed.
lf your result states that you have failed, then you must resit all papers in the stage;(except exempted
papers). j
:lF)
Z